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论文编号：	13261
作者编号：	2120192986
上传时间：	2022/6/9 14:40:38
中文题目：	S服装公司的价值链成本管理优化研究
英文题目：	Research on Value Chain Cost Management Optimization of S Garment Company
指导老师：	李姝 袁跃华
中文关键字：	价值链；价值链成本管理；服装纺织
英文关键字：	Value chain;Value chain cost management;Clothing and textile
中文摘要：	随着近年来互联网和经济的持续发展，生产商、供应商与下游客户之间的关系越来越密切，服装纺织行业的竞争也越来越激烈，服装纺织行业进入了产业转型升级的重要时期，转变发展方式、转变盈利模式、转变成本管理方法都成为了企业刚需。传统的成本管理方法只关注短期利润、只关注生产成本、只关注成本数值而没有分析动因，而价值链成本管理克服了这些缺陷，更为关注企业的长期战略，关注成本背后的执行动因，这一新型管理方法给企业带来了新的可能。再者，伴随着居民收入水平提升，消费升级持续推进，居民逐渐增加对文化创意以及个性化消费品的消费比例，居民对服饰的关注也从实用功能、使用价值转变为关注服饰的内涵价值、个性化设计等。国家对文化创意产业的政策扶持也致力于将文化融入产品，鼓励企业增加品牌文化附加值，打造文化品牌。同时，互联网和信息化的支持也有助于企业利用线上线下资源创新营销渠道，更好的扩展。 本文立足于这样的时代背景之下，从研究背景、研究意义和方法着手，站在价值链理论和价值链成本管理理论的角度，以S服装公司为例去探讨研究服装纺织行业的发展。本文遵循提出问题、分析问题、解决问题的研究思路，在介绍了S服装公司的基本概况和成本管理现状之后，指出S服装公司现行价值链成本管理存在采购环节成本不稳定、销售环节成本管理薄弱、忽视研发环节的成本管理、成本管理考核制度不完善等问题。再基于前述理论和相关文献，在采购、销售、研发以及成本管理考核制度这四个方面为S服装公司提出了相对应的具体解决措施，最后得出了结论。本文通过一系列价值链成本管理的分析，对S服装公司提出具体改进意见，希望能对服装纺织行业的其他企业有借鉴意义。
英文摘要：	With the sustainable development of the Internet and the economy in recent years, the relationship between the manufacturers, suppliers and downstream customers more and more close, and the competition in the garment and textile industry is becoming more and more fierce, clothing textile industry entered an important period of industrial transformation and upgrading, meantime, the transformation of development mode, profit mode and cost management methods have become the urgent needs of enterprises. Traditional cost management methods only focus on short-term profit, production cost and cost value without analyzing motivation, while value chain cost management overcomes these defects and pays more attention to long-term strategy and execution motivation behind cost. This new management method brings new possibilities to enterprises. Moreover, with the improvement of residents' income level and continuous promotion of consumption upgrade, residents gradually increase the consumption proportion of cultural creativity and personalized consumer goods, and residents' attention to clothing has also changed from practical function and use value to connotation value and personalized design of clothing. The state's policy support for cultural and creative industries is also committed to integrating culture into products, encouraging enterprises to increase the added value of brand culture and build cultural brands. At the same time, the support of the Internet and information also helps enterprises to use online and offline resources to innovate marketing channels and achieve better expand. Considering this background, this paper states the research background, research significance and methods, then based on value chain theory and value chain cost management theory, taking S Garment Company as an example to discuss and introduce the development of the garment textile industry. This paper, according to the following research ideas, complete the content: asking, analyzing and solving problems. The paper expounds the basic situation and cost management status of S Clothing Company, then the paper show that the current value chain cost management of S garment company has some problems, such as unstable cost in the procurement link, weak sales cost management, neglect of cost management in the research and development, imperfect cost management assessment system. Based on the above theory and relevant literature, specific solutions are proposed for S clothing Company from the four aspects of procurement, sales, research and development and cost management assessment system, and finally conclusions are drawn. Through a series of value chain cost management analysis, this paper hopes that the specific improvement suggestions put forward by S Garment Company can be of reference significance to other enterprises in the garment and textile industry.
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